I've seen them the last four Fourth of Julys from a variety of different locations. My personal favorite was right there on MSUSA, but it's packed and to get a decenter spot (I'm talking like halfway down the street near the end of the Confectionary), you got to arrive at least 35-40 minutes early. If you can, try to see them the night before. Like with the NYE fireworks, they run a "rehearsal" the night before (so in this case on 7/3) that is slightly less crowded. You could also try to score reservations for California Grill or Narcoossee's, which both allow you to get a better view of the perimeter fireworks. Many suggest the Polynesian beach, but during Fourth of July, they restrict part of the beach only for Poly CL guests and it's just chaos. Some years they've even only allowed resort guests only, so I'd say go with either CG, Narcoossee's, or brave out MSUSA. Either way, the show is fantastic!